Administrative services, to licensing boards, Minn. Statutes 2005 214.04
Agglomerating facilities taxes, Minn. Statutes 2005 298.392, 298.395, 298.396
Agricultural and economic development account, Minn. Statutes 2005 41A.06
Aircraft
Aircraft dealers, commercial use permits, fees, Minn. Statutes 2005 360.654
Airline companies, election of taxation, Minn. Statutes 2005 360.521
Quiet aircraft, Minn. Statutes 2005 270.074
Sales and use taxes, Minn. Statutes 2005 297A.82, 360.595
Alcoholic beverages
Alcoholic beverage laws, enforcement, Minn. Statutes 2005 299A.02
Liquor taxes, see same under this topic
Manufacturer's warehouse permit holders, reports, Minn. Statutes 2005 340A.3055
Appeal and equalization boards
Generally, Minn. Statutes 2005 274.01
Handbook, Minn. Statutes 2005 274.014
Meetings, record, Minn. Statutes 2005 274.14
Appeals to, generally
Determination, binding status, Minn. Statutes 2005 271.12
Tax Court, see Appeals to under TAX COURT
Appointments by
Generally, Minn. Statutes 2005 270C.02
Appraisers
Real estate appraisal law, exemption, Minn. Statutes 2005 82B.035
Senior appraisers, Minn. Statutes 2005 270C.98
Appropriations to
Amortization state aid, local relief associations, Minn. Statutes 2005 69.021, 423A.02
Cigarette and tobacco products taxes, administrative expenses, Minn. Statutes 2005 297F.02
Cigarette tax stamps, Minn. Statutes 2005 297F.08
Debt collection costs, refunds, Minn. Statutes 2005 16D.11
Delinquent taxes, collection costs, Minn. Statutes 2005 270C.16
Disparity reduction aid, Minn. Statutes 2005 273.1398
Enterprise zones, funding for tax credits, Minn. Statutes 2005 469.169, 469.171, 469.1734, 469.1735
Fire or police state aid, Minn. Statutes 2005 69.031
Flood loss aid, Minn. Statutes 2005 273.1383, 273.1386
Gambling tax refunds and credits, Minn. Statutes 2005 297E.02
Health care access fund, insurance tax revenues, Minn. Statutes 2005 297I.05
Health care gross revenues taxes, refunds, Minn. Statutes 2005 295.58
Income and franchise tax refunds, Minn. Statutes 2005 290.0671, 290.0674
Insurance taxes, refunds, Minn. Statutes 2005 297I.60
International economic development zone, refundable credits, Minn. Statutes 2005 469.327
Job opportunity building zones, credits exceeding income tax liability, Minn. Statutes 2005 469.318
Levied and redeemed property refund account, Minn. Statutes 2005 270C.711
Liquor taxes, Minn. Statutes 2005 297G.02, 297G.12
Local government aid, Minn. Statutes 2005 477A.03
Local sales taxes, assessment, Minn. Statutes 2005 270C.14
Market value homestead credits, Minn. Statutes 2005 273.1384
Minnesota conservation fund, Minn. Statutes 2005 40A.151
Motor fuels taxes, enforcement of law, Minn. Statutes 2005 296A.23
Motor vehicle sales taxes, refunds, Minn. Statutes 2005 297B.031
Political contribution refunds, Minn. Statutes 2005 290.06
Property tax refunds, Minn. Statutes 2005 290A.23, 290A.25
Property tax relief, Minn. Statutes 2005 273.123, 273.1391
Property valuation notices, costs, Minn. Statutes 2005 273.121
Public Employees Retirement Association employer contribution rate increase, Minn. Statutes 2005 273.1385
Rebate checks, lapsed, reissuance, Minn. Statutes 2005 270C.347
Revenue recapture, administration, Minn. Statutes 2005 270A.07
Sales and use tax refunds, Minn. Statutes 2005 297A.75
Senior citizens' property tax deferral program, Minn. Statutes 2005 290B.09
Services and recovery special revenue fund, Minn. Statutes 2005 270C.15
State agency fees collected from Indian tribes, Minn. Statutes 2005 270C.19
Sustainable forest incentive program, annual incentive payments, Minn. Statutes 2005 290C.08
Taconite state aid, Minn. Statutes 2005 298.285
Tax liens, recording fees, Minn. Statutes 2005 270C.63
Tax payments using financial transaction cards, fees, Minn. Statutes 2005 270C.425
Tax rebate, funds for, Minn. Statutes 2005 16A.1522
Tax refunds, Minn. Statutes 2005 270C.19, 289A.50
Tax revenues, counties with Indian gaming casinos, revenue-sharing, Minn. Statutes 2005 270C.19
Unpaid taxes, acquisition of seized property, Minn. Statutes 2005 270C.711
Volunteer firefighter relief associations, supplemental benefits, reimbursement, Minn. Statutes 2005 424A.10
Wetlands property tax exemption, reimbursement to counties, Minn. Statutes 2005 275.295
Assessment/sales ratio studies
Equalization boards, use, Minn. Statutes 2005 270.12
Equalized market values, Minn. Statutes 2005 477A.011
Evidence, Minn. Statutes 2005 271.06, 271.21, 278.05
Local government aid, Minn. Statutes 2005 477A.011
Market values, net tax capacities, determination, Minn. Statutes 2005 273.11
Methodology, Minn. Statutes 2005 270.12
Metropolitan area municipalities, adjusted net tax capacity, Minn. Statutes 2005 473F.02
Property taxes, Minn. Statutes 2005 278.05
Residential property, separation by market value categories, Minn. Statutes 2005 270.12
Sales prices, discounting for financing terms, Minn. Statutes 2005 270.12
School districts, adjusted net tax capacity, Minn. Statutes 2005 127A.48
Tax relief area revenue distribution, Minn. Statutes 2005 276A.01
Assessors
Appointment, Minn. Statutes 2005 270C.94
City or town assessors, Minn. Statutes 2005 270C.99, 273.05
County assessors, Minn. Statutes 2005 273.061
Courses of study, Minn. Statutes 2005 272.075, 272.0755
Joint town and city debt, Minn. Statutes 2005 475.68
Licenses, Minn. Statutes 2005 270.48
Manual, Minn. Statutes 2005 270C.87
Special assessors, Minn. Statutes 2005 270C.95
Assessors Board, Minn. Statutes 2005 270.41
Attorney general's opinions, requests, Minn. Statutes 2005 270C.09
Audits and examinations, generally
Examiners, duties, Minn. Statutes 2005 270C.02, 270C.31, 270C.32
Taxpayer interviews, Minn. Statutes 2005 270C.285
Taxpayers' rights, Minn. Statutes 2005 270C.28
Biotechnology and health sciences industry zones, Minn. Statutes 2005 469.334, 469.335, 469.340
Boats and boating
Watercraft purchaser's certificates, Minn. Statutes 2005 86B.401
Boundary adjustment orders
Community-based comprehensive municipal plans, Minn. Statutes 2005 462.3535
Strategic and Long-Range Planning Office, Minn. Statutes 2005 414.09
Budget
Operating budget, payments from, Minn. Statutes 2005 270C.728
Bulletins, tax information, Minn. Statutes 2005 14.03, 270C.07, 273.11
Candidates for public office
Public subsidy agreements, notices of, Minn. Statutes 2005 10A.322
Capital improvement bonds, ballot questions, Minn. Statutes 2005 475.521
Carriers
Cigarettes and tobacco products, reports, Minn. Statutes 2005 297F.11
Certificates and certification
Population estimates, Minn. Statutes 2005 473.24
Child support, Minn. Statutes 2005 16D.04, 16D.05, 256.9792
Cigarettes and tobacco products
Carriers, shipment reports, Minn. Statutes 2005 297F.11
Licensee information, Minn. Statutes 2005 461.12
Out-of-state retailers, registration and reports, Minn. Statutes 2005 297F.031, 297F.09
Taxes, Minn. Statutes 2005 297F.01 to 297F.24
Tobacco health impact fee, Minn. Statutes 2005 256.9658
Commissioner
Appointment, Minn. Statutes 2005 15.06, 270C.02
Appointments by, see same under this topic
Compensation and salaries
Compensation Council, duties, Minn. Statutes 2005 15A.082
Expense allowance, Minn. Statutes 2005 15A.081
Governor's recommendation, Minn. Statutes 2005 15A.0815
Increases or decreases, Minn. Statutes 2005 15A.0815
Salary range, Minn. Statutes 2005 15A.01, 15A.0815, 15A.13
Duties, generally, Minn. Statutes 2005 15.06
Memberships, productivity loan committee, Minn. Statutes 2005 16B.87
Orders, see Commissioner's orders, generally under this topic
Powers generally, Minn. Statutes 2005 270C.02
Qualifications, Minn. Statutes 2005 270C.02
Retirement, Minn. Statutes 2005 352D.02, 353.01
Signatures, Minn. Statutes 2005 8.30, 270C.02, 270C.33
Term, Minn. Statutes 2005 15.06
Commissioner's orders, generally
Copies, orders appealed from, return, Minn. Statutes 2005 271.06
Effective date, Minn. Statutes 2005 271.12
Injunctions, Minn. Statutes 2005 271.12
Orders of assessment, Minn. Statutes 2005 270C.33
Prima facie valid, Minn. Statutes 2005 271.06
Property tax reductions, Minn. Statutes 2005 270C.88
Supreme Court decision in lieu of, Minn. Statutes 2005 271.09
Writing, Minn. Statutes 2005 270C.33
Comparable worth, noncompliance penalties, Minn. Statutes 2005 471.9981
Conservation tax credit, lost revenues, review, Minn. Statutes 2005 273.119
Contamination taxes, duties regarding, Minn. Statutes 2005 270.96
Contractors
Nonresident contractors, surety payments, Minn. Statutes 2005 290.9705
Cooperative associations and, Minn. Statutes 2005 308A.995, 308B.121
Created, Minn. Statutes 2005 270C.02
Criminal investigation unit, Minn. Statutes 2005 270C.05
Criminal justice information system, access, Minn. Statutes 2005 270C.05
Data, see Revenue Department under GOVERNMENT DATA
Death taxes, payment, Minn. Statutes 2005 291.43, 291.44, 291.45
Debt collection, see DEBTS TO STATE, COLLECTION
Deed taxes, duties regarding, Minn. Statutes 2005 287.29, 287.37
Definitions
Generally, Minn. Statutes 2005 270C.01
Delinquent taxes, collection, Minn. Statutes 2005 270C.16
Department of state, designation, Minn. Statutes 2005 15.01
Depositions, authority to take, Minn. Statutes 2005 270C.02, 270C.31
Deputy commissioner, appointment, Minn. Statutes 2005 270C.02
Discovery, Minn. Statutes 2005 270B.16
Dry cleaner environmental response and reimbursement, duties, Minn. Statutes 2005 115B.48 to 115B.492
Duties and powers, generally
Generally, Minn. Statutes 2005 270C.03
State Board of Equalization, see APPEAL AND EQUALIZATION BOARDS
Transfer to, see Transfer of duties and functions to under this topic
Emergency medical services districts
Taxes, duties regarding, Minn. Statutes 2005 144F.01
Employees
Advice given, erroneous, appeal of tax penalties, Minn. Statutes 2005 270C.34
Alcoholic beverage violations, discharge, Minn. Statutes 2005 299A.02
Appointment, Minn. Statutes 2005 270C.02
Appraisers, Minn. Statutes 2005 82B.035, 270C.98
Compensation and salaries, Minn. Statutes 2005 270C.02
Evaluation, basis, Minn. Statutes 2005 270C.105
Former employees, representation of taxpayers, Minn. Statutes 2005 270C.10
Obstructing performance of duties, criminal penalties, Minn. Statutes 2005 609.50
Probationary employees, termination, Minn. Statutes 2005 43A.16
Regional representatives, Minn. Statutes 2005 270C.98
Retirement
Classified employees, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)
Unclassified employees, Minn. Statutes 2005 352D.02
Seasonal employees, Minn. Statutes 2005 43A.15
State agency debt, case reviewer, Minn. Statutes 2005 16D.10
Unclassified positions, Minn. Statutes 2005 43A.08
Enforcement of law
Generally, Minn. Statutes 2005 270C.03, 270C.04
Taxpayers' rights and procedures, Minn. Statutes 2005 270C.28
Enterprise zones, duties regarding, Minn. Statutes 2005 469.169 to 469.173, 469.1734, 469.1735
Entertainment taxes, Minn. Statutes 2005 290.9201
Environmental response costs, state aid reduction, Minn. Statutes 2005 115B.41
Estate taxes, see ESTATE TAXES
Examinations, see Audits and examinations, generally under this topic
Examiners
Appointment, Minn. Statutes 2005 270.073, 270.83, 270C.02
Compensation and salaries, Minn. Statutes 2005 270C.02
Generally, Minn. Statutes 2005 270.073
Powers, Minn. Statutes 2005 270C.02, 270C.31, 270C.32
Public Safety Department, agent for Revenue Department, Minn. Statutes 2005 297B.11
Railroad companies, power to examine, Minn. Statutes 2005 270.83
Federal health insurance credit, duties regarding, Minn. Statutes 2005 256.362
Fees, generally
Claims due state, compromise and settlement, Minn. Statutes 2005 8.30
Filing officers, Minn. Statutes 2005 270C.02
Fire state aid, see State aid to local governments under this topic
Flight property taxes, Minn. Statutes 2005 270.071 to 270.079
Foreign corporations, Minn. Statutes 2005 270C.721, 303.17
Funds and accounts
Deposits to, Minn. Statutes 2005 297F.21, 349.2125
Levied and redeemed property refund account, Minn. Statutes 2005 270C.711
Revenue recapture revolving fund, Minn. Statutes 2005 270A.07, 270C.41
Service and recovery special revenue fund, Minn. Statutes 2005 270C.15
Tobacco health impact fund, Minn. Statutes 2005 256.9658
Fur clothing tax, Minn. Statutes 2005 295.60
Gambling
Gambling equipment, Minn. Statutes 2005 349.162
Gambling organizations
Licenses, consulting, Minn. Statutes 2005 349.16
Payroll processing, Minn. Statutes 2005 349.168
Premises permit fees, reports, Minn. Statutes 2005 349.165
Profits, reports, Minn. Statutes 2005 349.154
Gambling taxes, Minn. Statutes 2005 297E.02 to 297E.17
Indian gaming casinos, Minn. Statutes 2005 270.60, 270C.19
Reports about, Minn. Statutes 2005 349.19
Gasoline and petroleum products taxes, Minn. Statutes 2005 296A.02, 296A.24
General education referendum levy, duties, Minn. Statutes 2005 126C.17
Generally, Minn. Statutes 2005 270C.02
Gross revenues taxes
Fur clothing tax, Minn. Statutes 2005 295.60
Health care gross revenues taxes, Minn. Statutes 2005 295.53, 295.55
Health care cost containment, data sharing, Minn. Statutes 2005 62J.41
Health care gross revenues taxes, Minn. Statutes 2005 295.53, 295.55
Housing improvement areas, Minn. Statutes 2005 428A.13
Income and franchise taxes
Affiliated corporations, combined reports, accounting periods, Minn. Statutes 2005 290.07
Allocation of income, Minn. Statutes 2005 290.17
Allocation of income to state, Minn. Statutes 2005 290.17, 290.20
Common trust funds, income, Minn. Statutes 2005 289A.12
Corporate franchise taxes, fees, returns, Minn. Statutes 2005 290.0922
Corporations
Creating losses or improper net income, Minn. Statutes 2005 290.34
Notice of business activities reports, Minn. Statutes 2005 290.371
Delinquent taxes, Minn. Statutes 2005 290.48
Dependent care credit, refunds, Minn. Statutes 2005 290.067
Depletion allowance, apportionment, Minn. Statutes 2005 290.01
Education credit refunds, assignment, Minn. Statutes 2005 290.0697
Educational institutions, conveyances to, income, Minn. Statutes 2005 293.04, 293.05, 293.06, 293.07, 293.10, 293.11, 293.13
Employers, deductions for health insurance contributions, Minn. Statutes 2005 62A.29
Entertainment taxes, Minn. Statutes 2005 290.9201
Exemptions, entities claiming, investigations, Minn. Statutes 2005 290.05
Fiduciaries, notice of fiduciary capacity, Minn. Statutes 2005 290.30
Generally, Minn. Statutes 2005 290.01 to 290.9744
Investment companies, Minn. Statutes 2005 290.36
Marriage penalty credit, tax tables, Minn. Statutes 2005 290.0675
Net operating loss deduction, Minn. Statutes 2005 290.095
Nongame wildlife checkoff, Minn. Statutes 2005 290.431, 290.432
Reciprocity agreements, Minn. Statutes 2005 290.081
Refunds
Appropriations, Minn. Statutes 2005 290.0671, 290.0674
Political contribution refunds, Minn. Statutes 2005 290.06
Sustainable forest incentive program, annual incentive payments, Minn. Statutes 2005 290C.08
Returns, records and record keeping, Minn. Statutes 2005 290.91
Tax arbitration boards, appointment, Minn. Statutes 2005 290.081
Tax notices, Minn. Statutes 2005 270C.36, 290.48, 290.92
Tax returns, disclosure, Minn. Statutes 2005 290.611
Taxpayers, dissolution of marriage, Minn. Statutes 2005 289A.31
Third-party bulk filers, Minn. Statutes 2005 290.92
Withholding, Minn. Statutes 2005 290.923
Withholding (taxes), Minn. Statutes 2005 270C.66, 270C.69, 290.92
Workers' compensation reports, use, Minn. Statutes 2005 176.231
Independent contractors
Tax return data, access to, safeguarding, Minn. Statutes 2005 270B.13
Indians, state and tribal sales, use, and excise taxes, Minn. Statutes 2005 270C.19
Industrial facilities, closings, layoffs, or relocation, Minn. Statutes 2005 116L.976
Information exchanges
MinnesotaCare applicants, Minn. Statutes 2005 256L.05
Tax data, Minn. Statutes 2005 270B.14
Insurance taxes, see INSURANCE TAXES
Interrogatories, nonprofit corporations, Minn. Statutes 2005 317A.751
Investigations
Criminal investigation unit, Minn. Statutes 2005 270C.05
Tax violations, criminal investigations, classification, disclosure, Minn. Statutes 2005 270B.02, 270B.03
Taxes, Minn. Statutes 2005 270C.055
Taxpayers, Minn. Statutes 2005 270C.31
Job opportunity building zones, Minn. Statutes 2005 469.314, 469.318, 469.319, 469.3201
Land exchanges, class B, Minn. Statutes 2005 94.344
Lawsuits, generally
Taxes, Minn. Statutes 2005 270C.61, 270C.728
Lawsuits, taxes, Minn. Statutes 2005 271.12
Letters of administration, application rights, Minn. Statutes 2005 291.21
Levies by IRS against state tax refunds, Minn. Statutes 2005 270C.41
Licensing boards, duties regarding, Minn. Statutes 2005 214.04, 214.16
Limited liability companies
Certificates of authority, Minn. Statutes 2005 270C.721
Foreign companies, certificates of authority, Minn. Statutes 2005 270C.721
Limited partnerships
Foreign limited partnerships, dissolution, Minn. Statutes 2005 321.0906
Liquefied petroleum gas sales, fees, Minn. Statutes 2005 239.785
Liquor taxes
Generally, Minn. Statutes 2005 297G.01 to 297G.22
Liquor license applicants, unpaid state or local taxes or assessments, liability, Minn. Statutes 2005 270B.07
Local government aid
Calculation and payment, Minn. Statutes 2005 477A.011 to 477A.15
Disparity reduction aid, Minn. Statutes 2005 275.08
Local government revenue forecasts, Minn. Statutes 2005 16A.103
Local governments
Taxes, collection, Minn. Statutes 2005 270C.17
Local relief associations, see Retirement plans under this topic
Lottery prizes, withholding from, Minn. Statutes 2005 349A.08
Marijuana and controlled substances taxes
Duties, Minn. Statutes 2005 297D.02 to 297D.13
Metropolitan areas, revenue distribution, Minn. Statutes 2005 473F.02, 473F.07, 473F.10, 473F.13
Metropolitan Council
Highway project taxes, Minn. Statutes 2005 473.167
Levy limits, Minn. Statutes 2005 473.249
Transit taxes, levy limits, Minn. Statutes 2005 473.446
Metropolitan Mosquito Control Commission, Minn. Statutes 2005 473.711
Metropolitan solid waste landfill fees, Minn. Statutes 2005 473.843
Minerals taxes
Agglomerating facilities, Minn. Statutes 2005 298.392, 298.395, 298.396
Gross proceeds, metal and mineral product sales, Minn. Statutes 2005 298.016
Iron ore bearing materials (other than taconite) taxes, Minn. Statutes 2005 298.405
Mineral rights owners, filings, Minn. Statutes 2005 298.48
Semitaconite taxes, Minn. Statutes 2005 298.38, 298.39
Taconite and iron sulfides taxes, Minn. Statutes 2005 126C.48, 126C.65, 298.24, 298.27, 298.28
Taconite municipal aid, Minn. Statutes 2005 298.282, 298.283
Taconite state aid, Minn. Statutes 2005 298.285
Unmined ore, notice about, Minn. Statutes 2005 298.47
Minneapolis Firefighters Relief Association, Minn. Statutes 2005 423C.13
Minnesota college savings plan, Minn. Statutes 2005 136G.11
MinnesotaCare, Minn. Statutes 2005 256L.05
Mission of department, Minn. Statutes 2005 270C.03
Mortgage foreclosure sales and, Minn. Statutes 2005 580.15
Mortgage registry taxes, Minn. Statutes 2005 287.12, 287.37
Motor carrier inspections, Minn. Statutes 2005 221.221
Motor fuel taxes, see MOTOR FUEL TAXES
Motor vehicle sales taxes
Collections, reporting, Minn. Statutes 2005 297A.991
Motor carriers, interstate, as retailers, Minn. Statutes 2005 297A.90, 297A.91
Refund applications, forms, Minn. Statutes 2005 297B.031
Registrar as agent, Minn. Statutes 2005 297B.11
Motor vehicles
Criminal investigators, marking, Minn. Statutes 2005 16B.54
Unmarked motor vehicles, Minn. Statutes 2005 168.012, 270C.03
Motor vehicles owned by, Minn. Statutes 2005 168.012
Multistate Tax Commission, Minn. Statutes 2005 290.172
Multistate Tax Compact Advisory Committee, Minn. Statutes 2005 290.173
Nonprofit corporations, dissolution, Minn. Statutes 2005 317A.823
Nonresidents
Contractors, surety payments, Minn. Statutes 2005 290.9705
Nonsettlement cigarettes fee, Minn. Statutes 2005 297F.24
Oaths and affirmations, authority to administer
Generally, Minn. Statutes 2005 270C.02, 270C.31
Oaths and affirmations,, authority to administer
Examiners, Minn. Statutes 2005 270.073
Offers-in-compromise or installment payments, tax liability, Minn. Statutes 2005 270C.52
Offices, equipment, and supplies, Minn. Statutes 2005 270C.02
Partnerships
Foreign partnerships, certificates of authority, Minn. Statutes 2005 270C.721
Party to suits, Tax Court, Small Claims Division, Minn. Statutes 2005 271.21
Payments by
Witnesses, Minn. Statutes 2005 270C.31
Personal property taxes
Assessment or equalization, commissioner's orders, Minn. Statutes 2005 270C.924, 270C.926
Listing, Minn. Statutes 2005 273.48
Manufactured homes, delinquent taxes, Minn. Statutes 2005 277.17
Personal property, leased property lists, Minn. Statutes 2005 272.69
Tax assessments, Minn. Statutes 2005 273.33, 273.37, 273.43
Utilities, Minn. Statutes 2005 273.371, 273.372
Petroleum products
Bulk purchasers, licenses, Minn. Statutes 2005 296A.05
Distributors, licenses, Minn. Statutes 2005 296A.03
Inspections, Minn. Statutes 2005 239.101
Licenses, revocations, Minn. Statutes 2005 296A.06
Special fuel dealers, licenses, Minn. Statutes 2005 296A.04
Taxes, see MOTOR FUEL TAXES
Petroleum tank release cleanup, fees, Minn. Statutes 2005 115C.08
Police and fire state aid, see State aid to local governments under this topic
Police and firefighter relief associations
Financial compliance reports, Minn. Statutes 2005 6.495
Political contribution refunds, reports, Minn. Statutes 2005 290.06
Property Tax Division, Minn. Statutes 2005 270C.98
Property tax refunds
Appropriations, Minn. Statutes 2005 290A.23, 290A.25
Certificates of rent paid, Minn. Statutes 2005 290A.19
Determinations by, Minn. Statutes 2005 290A.03
Payments, Minn. Statutes 2005 290A.07, 290A.09
Rulemaking, Minn. Statutes 2005 290A.20
Statements, Minn. Statutes 2005 290A.14
Tax tables, Minn. Statutes 2005 290A.04
Workers' compensation reports, use, Minn. Statutes 2005 176.231
Property taxes
Abatements, notice, Minn. Statutes 2005 375.192
Agricultural Property Tax Law, deferment applications, Minn. Statutes 2005 273.111
Appeal and equalization boards, Minn. Statutes 2005 274.01, 274.14
Appeals, Minn. Statutes 2005 270C.925
Assessment or equalization hearings, request for, Minn. Statutes 2005 270C.922
Biennial report, Minn. Statutes 2005 270C.13
Certificates of real estate value, Minn. Statutes 2005 272.115
Certificates of rent paid, Minn. Statutes 2005 290A.19
Classification of property, changes, Minn. Statutes 2005 273.17
Complaints, investigations, Minn. Statutes 2005 270C.92
Congressional Medal of Honor recipients, Minn. Statutes 2005 273.118
Data, tax administration purposes, Minn. Statutes 2005 272.115
Delinquent taxes, Minn. Statutes 2005 279.06, 279.34
Duties and powers generally, Minn. Statutes 2005 270C.85
Electric generating facilities, efficiency increases, Minn. Statutes 2005 272.0211
Equalization hearings, Minn. Statutes 2005 270C.921
Excess levies, appeals, Minn. Statutes 2005 275.065
Exemptions, statements, Minn. Statutes 2005 272.025
Homesteads, Minn. Statutes 2005 273.124, 273.1315
Iron ore, value, Minn. Statutes 2005 272.1104
Limited market value and valuation exclusion, Minn. Statutes 2005 273.1106
Local government levies, Minn. Statutes 2005 275.07, 275.62, 275.74
Meetings, Minn. Statutes 2005 384.06
Natural resource lands receiving in-lieu payments, valuation estimates, Minn. Statutes 2005 273.13
Net tax capacity hearings, Minn. Statutes 2005 270C.921 to 270C.924
New counties, total taxable market value assessment, Minn. Statutes 2005 370.01
Open Space Property Tax Law, deferment applications, Minn. Statutes 2005 273.112
Personal property taxes, see same under this topic
Pollution control or abatement equipment or devices, tax exemption, Minn. Statutes 2005 272.02
Property tax relief, taconite and iron ore areas, Minn. Statutes 2005 273.135, 273.136
Property valuation notices, Minn. Statutes 2005 273.121
Railroad operating property, Minn. Statutes 2005 270.81 to 270.87, 272.20
Real estate tax judgment sales, Minn. Statutes 2005 280.001 to 280.43
Real estate tax judgment sales redemption, Minn. Statutes 2005 281.01 to 281.40
Real property owners, disability status certification, Minn. Statutes 2005 273.13
Refunds, see Property tax refunds under this topic
Regional public library systems, levies, Minn. Statutes 2005 134.342
Reports of certified levies, Minn. Statutes 2005 275.07
Revenues, transfer to, Minn. Statutes 2005 276.112
School district payments, certifying, Minn. Statutes 2005 273.1392
School district property taxes, see same under this topic
School districts, rate conversion, Minn. Statutes 2005 272.1102
State aid to local governments, duties regarding
Solid waste disposal facility contingency action costs, Minn. Statutes 2005 116.07
State elections campaign fund, certifications, Minn. Statutes 2005 10A.31, 10A.321
State general tax, levy rate, Minn. Statutes 2005 275.025
Statements, forms, Minn. Statutes 2005 276.04
Tax assessments, Minn. Statutes 2005 274.09, 274.13, 274.16
Tax increment financing districts, taxable parcels, reduction in market value, Minn. Statutes 2005 272.71
Wind energy conversion systems, Minn. Statutes 2005 272.028, 272.029
Public campground leasing rules, approval, Minn. Statutes 2005 92.46
Public safety radio communication system, reports, Minn. Statutes 2005 373.47
Public utilities, property taxes, Minn. Statutes 2005 216B.1646
Railroad operating property, Minn. Statutes 2005 270.81 to 270.87, 272.20
Railroads, Minn. Statutes 2005 273.372
Ramsey County, tax-forfeited lands, Minn. Statutes 2005 383A.76
Real estate tax judgment sales, see REAL ESTATE TAX JUDGMENT SALES
Real estate tax judgment sales redemption, see REAL ESTATE TAX JUDGMENT SALES REDEMPTION
Records and record keeping
Commissioner's orders, Minn. Statutes 2005 270C.33
Records and record keeping, generally
Copies, certification, Minn. Statutes 2005 270C.02
Filing officers, authorization, Minn. Statutes 2005 270C.02
Red Lake Game Preserve, duties regarding, Minn. Statutes 2005 282.221
Regional public library systems, levies, Minn. Statutes 2005 134.342
Reports given
Bills (legislative), tax incidence impact analysis, Minn. Statutes 2005 270C.13
Business corporations, tax return information, Minn. Statutes 2005 302A.821
Delinquent taxes, collection, Minn. Statutes 2005 270C.16
Excise taxes, biennial report, Minn. Statutes 2005 270C.13
Explore Minnesota Tourism tax report, Minn. Statutes 2005 290.0676
Impact analysis report, state aid to local governments, Minn. Statutes 2005 465.82
Income and franchise taxes, Minn. Statutes 2005 270C.13, 290.081
Iron Range municipalities, tax relief area revenue distribution, Minn. Statutes 2005 276A.01
Legislative bills, revenue estimates, Minn. Statutes 2005 270C.11
Levied and redeemed property refund account, Minn. Statutes 2005 270C.711
Local government revenue forecasts, Minn. Statutes 2005 16A.103
Metropolitan area municipalities, adjusted net tax capacity, Minn. Statutes 2005 473F.02
Motor vehicle sales taxes, government revenues, Minn. Statutes 2005 297A.991
Net tax capacity, proceedings to change, Minn. Statutes 2005 270C.91
Political contribution refunds, Minn. Statutes 2005 290.06
Property taxes, biennial report, Minn. Statutes 2005 270C.13
Sales and use taxes, Minn. Statutes 2005 270C.13, 297A.991
School districts, adjusted net tax capacity, Minn. Statutes 2005 127A.48
Solid waste management taxes, revenues, Minn. Statutes 2005 297H.13
Taconite and iron sulfides taxes, estimated distribution, Minn. Statutes 2005 298.28
Tax expenditure budget, Minn. Statutes 2005 270C.11
Tax incidence reports, Minn. Statutes 2005 270C.13
Tax payments by financial transaction card, Minn. Statutes 2005 270C.425
Taxable property, Minn. Statutes 2005 270C.85
Valuation of property, cities and towns, limited market value and valuation exclusion, Minn. Statutes 2005 273.1106
Research Division, Minn. Statutes 2005 270C.12
Restitution debt, Minn. Statutes 2005 611A.04
Retirement plans
Local firefighter relief associations, duties, Minn. Statutes 2005 69.051
Local relief associations
Municipal resolutions to retain consolidation accounts, Minn. Statutes 2005 353.665
Overdue municipal contributions, Minn. Statutes 2005 353A.10
Police and firefighter relief associations, financial compliance reports, Minn. Statutes 2005 6.495
Public retirement plans, employee contribution pick ups, Minn. Statutes 2005 356.62
Volunteer firefighter relief associations, Minn. Statutes 2005 424B.02, 424B.08, 424B.20
Revenue laws, administration, Minn. Statutes 2005 270C.02, 270C.03
Revenue notices, Minn. Statutes 2005 270C.07
Revenue recapture
Generally, Minn. Statutes 2005 270A.01 to 270A.12
Restitution debt, Minn. Statutes 2005 611A.04
Rulemaking authority
Agglomerating facilities, Minn. Statutes 2005 298.392
Agglomerating facilities taxes, reporting, Minn. Statutes 2005 298.395
Aircraft, Minn. Statutes 2005 270.074, 360.595
Certificates of real estate value, Minn. Statutes 2005 272.115
Cigarette and tobacco products taxes, Minn. Statutes 2005 297F.02
Cigarette taxes, Minn. Statutes 2005 297F.06, 297F.08
Classification of property, Minn. Statutes 2005 273.125
Common carriers, registration as retail dealers, Minn. Statutes 2005 297A.90
Dry cleaning facilities, use fees, returns, Minn. Statutes 2005 115B.491
Exemptions, Minn. Statutes 2005 14.03
Fiduciaries, notice of fiduciary capacity, Minn. Statutes 2005 290.30
Fire state aid, Minn. Statutes 2005 69.011, 69.021
Flight property taxes, federal law, conformity, Minn. Statutes 2005 270.078
Health care gross revenues taxes, Minn. Statutes 2005 295.57
Income and franchise taxes
Affiliated corporations, combined reports, accounting periods, Minn. Statutes 2005 290.07
Depletion allowance, apportionment, Minn. Statutes 2005 290.01
Estimated payments, Minn. Statutes 2005 289A.26
Net operating loss deduction, Minn. Statutes 2005 290.095
Payments, due dates, Minn. Statutes 2005 289A.20
Liquor taxes, Minn. Statutes 2005 297G.03, 297G.12
Manufactured homes, classification of property, Minn. Statutes 2005 273.125
Marijuana and controlled substances taxes, Minn. Statutes 2005 297D.03
Metropolitan solid waste landfill fees, Minn. Statutes 2005 473.843
Motor vehicle sales taxes, Minn. Statutes 2005 297A.90, 297B.11
Open Space Property Tax Law, valuation and deferment eligibility guidelines, Minn. Statutes 2005 273.112
Petroleum products, distribution, sale, or use, Minn. Statutes 2005 296A.02
Property taxes, refunds, Minn. Statutes 2005 290A.20
Quiet aircraft, Minn. Statutes 2005 270.074
Railroad companies, operating property, valuation, Minn. Statutes 2005 270.84, 270.86
Revenue recapture, Minn. Statutes 2005 270A.04, 270A.12
Sales and use taxes, Minn. Statutes 2005 289A.11, 297A.76
Sectional structures, classification of property, Minn. Statutes 2005 273.125
Semitaconite taxes, reports, Minn. Statutes 2005 298.38
Special motor fuel, distribution, sale, or use, Minn. Statutes 2005 296A.02
Taconite and iron sulfides taxes, reporting, Minn. Statutes 2005 298.27
Tax assessments, Minn. Statutes 2005 270C.03
Tax returns, Minn. Statutes 2005 270B.19, 289A.08
Taxes, Minn. Statutes 2005 270.06, 270C.06
Taxpayers, information about, disclosure, Minn. Statutes 2005 270B.19
Taxpayers' rights advocates, Minn. Statutes 2005 270C.44
Withholding (taxes), Minn. Statutes 2005 289A.09, 289A.20, 290.92, 290.923
Sales and use taxes
Auctions, security property, Minn. Statutes 2005 297A.92
Explore Minnesota Tourism tax report, Minn. Statutes 2005 290.0676
Filing and payment, authorization, Minn. Statutes 2005 289A.18
Local sales tax, Minn. Statutes 2005 297A.99, 473.592
Motor vehicle sales taxes, see same under this topic
Reports, Minn. Statutes 2005 270C.13, 297A.991
Revenues, depositing, Minn. Statutes 2005 297A.94
Sales and use tax permits, Minn. Statutes 2005 297A.83
Schedules, Minn. Statutes 2005 297A.95
Uniform administration, Minn. Statutes 2005 297A.995
School district property taxes
Debt limits, Minn. Statutes 2005 126C.69
General education referendum levy, Minn. Statutes 2005 126C.17
Market values, Minn. Statutes 2005 475.53
Net tax capacity, Minn. Statutes 2005 127A.48
School districts, adjusted net tax capacity, Minn. Statutes 2005 127A.48
Taconite and iron sulfides taxes, Minn. Statutes 2005 126C.48, 126C.65
Seal, Minn. Statutes 2005 270C.02
Senior citizens' property tax deferral program, Minn. Statutes 2005 290B.04 to 290B.10
Service of process by, generally
Service by mail, records, Minn. Statutes 2005 270C.38
Setoff, political subdivision debts, Minn. Statutes 2005 270C.18
Snowmobile purchaser's certificates, form, Minn. Statutes 2005 84.82
Solid waste management taxes, Minn. Statutes 2005 297H.01 to 297H.13, 297H.13
Special service districts, Minn. Statutes 2005 428A.02
Sports bookmaking taxes, statistics, Minn. Statutes 2005 297E.03
State agency fees, collection from Indian tribes, Minn. Statutes 2005 270C.19
State aid to local governments
Estimates or actual amounts, Minn. Statutes 2005 276.04
Fire state aid, duties, Minn. Statutes 2005 69.021
Fire state aid, Minneapolis Firefighters Relief Association, Minn. Statutes 2005 423C.13
Impact analysis report, Minn. Statutes 2005 465.82
Local government aid, Minn. Statutes 2005 275.08, 477A.011, 477A.0124, 477A.03, 477A.15
Police state aid, Minn. Statutes 2005 297I.25
Reductions
Special assessors' salaries, failure to reimburse, Minn. Statutes 2005 270C.96
Reductions, environmental response costs, Minn. Statutes 2005 115B.41
Wetlands replacement lands, report, payments in lieu of taxes, Minn. Statutes 2005 477A.12
State contracts
Contractors, income tax withholding, Minn. Statutes 2005 270C.66
Vendors or contractors, tax liability, Minn. Statutes 2005 270B.09
State laws and statutes, free copies, Minn. Statutes 2005 3C.12
Strategic and Long-Range Planning Office
Municipal boundaries, orders, Minn. Statutes 2005 414.09
Streamlined sales tax agreement, see under SALES AND USE TAXES
Studies by, statistical studies, Minn. Statutes 2005 270B.04
Subpoenas, authority to issue, Minn. Statutes 2005 270C.02, 270C.31, 270C.32
Supplemental nursing services agencies
Duties, Minn. Statutes 2005 144A.72
Sustainable forest incentive program, Minn. Statutes 2005 290C.04 to 290C.06, 290C.08 to 290C.12
Tax assessments, see TAX ASSESSMENTS
Tax clearance certificates, see TAX CLEARANCE CERTIFICATES
Tax collections, Minn. Statutes 2005 270C.03, 270C.50
Tax Court appeals, see Appeals to under TAX COURT
Tax expenditure budget, Minn. Statutes 2005 270C.11
Tax extension agreements, Minn. Statutes 2005 289A.42, 297F.17
Tax-forfeited lands, see TAX-FORFEITED LAND
Tax incidence reports, Minn. Statutes 2005 270C.13
Tax-increment financing, Minn. Statutes 2005 469.175
Tax increment financing, Minn. Statutes 2005 469.1761, 469.1794
Tax information bulletins
Exemption from rulemaking, Minn. Statutes 2005 14.03
Issuance, effect, Minn. Statutes 2005 270C.07, 270C.08
Wetland value, Minn. Statutes 2005 273.11
Tax information microdata sample analysis, Minn. Statutes 2005 270C.12
Tax judgment sales, Minn. Statutes 2005 270C.7101, 270C.7104
Tax liability, understatement, burden of proof, Minn. Statutes 2005 289A.60
Tax liability agreements, Minn. Statutes 2005 270C.33, 270C.35, 270C.52
Tax liens
Generally, Minn. Statutes 2005 270C.63
Tax liens, contracts for deed, termination notice, Minn. Statutes 2005 559.21
Tax lists, abstracts, Minn. Statutes 2005 275.29
Tax notices
Administration and compliance, third party subpoenas, Minn. Statutes 2005 270C.32, 270C.61
Assessments, Minn. Statutes 2005 270C.33, 297D.12, 297G.16, 297G.17
Delinquent taxes
Chiropractors, Minn. Statutes 2005 148.10
Copies to third-party bulk filers and clients, Minn. Statutes 2005 290.92
Dental auxiliaries, Minn. Statutes 2005 150A.08
Dentists, Minn. Statutes 2005 150A.08
Generally, Minn. Statutes 2005 270C.72, 270C.725
Insurance producers, Minn. Statutes 2005 60K.44
Marriage and family therapists, Minn. Statutes 2005 148B.06
Mental health workers, Minn. Statutes 2005 148B.06
Osteopaths, Minn. Statutes 2005 147.091
Physicians and surgeons, Minn. Statutes 2005 147.091
Real estate licensees, Minn. Statutes 2005 82.35
Social workers, Minn. Statutes 2005 148B.06
Flight property taxes, Minn. Statutes 2005 270.075
Income and franchise taxes, Minn. Statutes 2005 270C.36, 290.48, 293.11
Jeopardy assessments and collections, Minn. Statutes 2005 270C.36
Levies for collection or payment, Minn. Statutes 2005 270C.67, 270C.68, 270C.7101, 270C.7109
Liens, filing, Minn. Statutes 2005 270C.63
Refunds, Minn. Statutes 2005 270A.03, 270A.07, 289A.50
Returns, failure to file, Minn. Statutes 2005 270C.72
Semitaconite taxes, estimates, correction, Minn. Statutes 2005 298.39
Solid waste management taxes, Minn. Statutes 2005 297H.13
Tax classification of iron-bearing formations, Minn. Statutes 2005 273.16
Taxpayers
Administrative review, Minn. Statutes 2005 270C.35
Delinquent taxpayers, publication of names, Minn. Statutes 2005 270C.728
Electronic tax payments, Minn. Statutes 2005 270C.42
Mailed materials, use of Social Security number, Minn. Statutes 2005 270C.308
Rights, appeals, Minn. Statutes 2005 270C.33
Unconstitutional tax laws, cumulative refunds owed, Minn. Statutes 2005 270C.43
Taxpayers' rights advocates, suspension or disbarment, hearings, Minn. Statutes 2005 270C.44
Third-party bulk filers, suspension or revocation of registration, Minn. Statutes 2005 290.92
Tobacco products distributors or subjobbers, license suspension, revocation, or denial, Minn. Statutes 2005 297F.04
Utility property, exemption, valuation, classification, or tax, Minn. Statutes 2005 273.372
Withholding (taxes), Minn. Statutes 2005 270C.69, 270C.725, 290.92
Tax payments by financial transaction card, Minn. Statutes 2005 270C.425
Tax preparers
Authority to terminate electronic filing, Minn. Statutes 2005 289A.60
Complaints about, data sharing, Minn. Statutes 2005 270C.445
Preparers subject to penalties, publication of names, Minn. Statutes 2005 270C.446
Tax refunds
Extension agreements, Minn. Statutes 2005 289A.42
Locating payees, Minn. Statutes 2005 270B.11
Tax relief area revenue distribution, Minn. Statutes 2005 276A.01, 276A.02, 276A.05, 276A.08, 276A.09
Tax return data, information exchange, Minn. Statutes 2005 270B.12, 270C.03
Tax returns
Disclosure, income and franchise taxes, Minn. Statutes 2005 290.611
Notice and demand to file, Minn. Statutes 2005 289A.12
Trust funds, Minn. Statutes 2005 289A.12
Tax returns, prepared by department
Generally, Minn. Statutes 2005 270C.03, 270C.33
Tax revenue-sharing, Indian tribes, Minn. Statutes 2005 270C.19
Tax revenues
Generally, see Revenues under specific kinds of taxes
Revenue notices, Minn. Statutes 2005 14.03
Tax shelters, registration and listing, Minn. Statutes 2005 289A.121
Tax tables
Marriage penalty credit, income taxes, Minn. Statutes 2005 290.0675
Property taxes, payments, refunds, Minn. Statutes 2005 290A.04
Withholding (taxes), Minn. Statutes 2005 270C.69, 290.92
Taxpayer interviews, procedures, Minn. Statutes 2005 270C.285
Taxpayers' rights advocates, Minn. Statutes 2005 270A.11
Testimony, authority to take, Minn. Statutes 2005 270C.02
Tobacco products delivery sales, out-of-state retailers, registration and reports, Minn. Statutes 2005 325F.781
Tourism
Explore Minnesota Tourism tax report, Minn. Statutes 2005 290.0676
Towns
Change of name, Minn. Statutes 2005 379.09
Organization or change of boundaries, Minn. Statutes 2005 379.05
Towns with the same name, Minn. Statutes 2005 379.07
Township mutual companies, annual statements, Minn. Statutes 2005 67A.11
Transfer of duties and functions to
Liquor Control Department, Minn. Statutes 2005 340A.201
Travel expenses, approval and payment, Minn. Statutes 2005 270C.02
Trust funds
Income and franchise taxes, Minn. Statutes 2005 289A.12
Unemployment insurance, Minn. Statutes 2005 268.145, 268.19
Utilities, personal property taxes, Minn. Statutes 2005 273.371, 273.372
Volunteer firefighters relief associations, Minn. Statutes 2005 424A.02
Wetlands property tax exemption, Minn. Statutes 2005 275.295
Wind energy conversion systems, Minn. Statutes 2005 272.028, 272.029
Withholding (taxes), Minn. Statutes 2005 270C.69, 290.92, 290.923
Witnesses
Generally, Minn. Statutes 2005 270C.02, 270C.31
Net tax capacity hearings, Minn. Statutes 2005 270C.923
Tax administration and compliance, Minn. Statutes 2005 270C.32
Workers' compensation reports, use, Minn. Statutes 2005 176.231